The tariff classification of lady’s pleather jacket from Hong Kong.

NY G88300 March 15, 2001 CLA-2-39:RR:NC:3:353 G88300 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr./Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of lady’s pleather jacket from Hong Kong. Dear Mr./Ms. Monahan: In your letter dated March 1, 2001, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample style S370292 is constructed of knit man-made fiber fabric coated or covered on the outer surface with cellular plastic material. The garment features a full front button closure that closes right over left, a collar, two side pockets and a left breast pocket. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The textile fabric backing for style S370292 is used merely for reinforcing purposes and the lady’s jacket is therefore classified in Chapter 39. The applicable subheading for the lady’s pleather jacket, style S370292 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division